The problem with both arguments, it seems to me, is failing to draw the line somewhere. Miedaner doesn't distinguish between a Happy Meal at McDonald's and dinner at Christopher's. And, yes, maybe calendars and note pads are harmless enough. But stretch that logic just a little bit, and business could ask taxpayers to subsidize cars, vacations or other "incentives to do business with me" for clients. So I offer this compromise: Let's make legitimate business meals fully deductible. But let's also limit them to the cost of a tuna fish sandwich and coffee at lunch, and a Denny's meat loaf special at dinner. The tractor salesperson could still meet for lunch with a purchasing agent, and have the taxpayer pick up the tab. But this way, they just won't be eating any better than the working stiffs who are subsidizing them.--